Estimating the Present Value of R&D Tax Benefits in the United States
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https://www.nber.org/papers/w35208
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资源简介：
Using a panel of confidential corporate tax returns, we provide the first direct estimates of the realized present value of corporate tax benefits from R&D credits and deductions in the United States. Realized tax benefits can deviate from statutory tax benefits because firms in loss status are
提供机构：
美国国家经济研究局
创建时间：
2026-05-01
